https://www.taxtmi.com/caselaws?id=1511 Goods notified for valuation under Section 4A of the Central Excise Act are to be assessed on the retail sale price less the notified abatement, and the transaction-value concepts used under Section 4 do not govern that regime. Removal of excisable goods is the taxable event, so duty does not depend on a completed sale. Where packages carried MRP and the alleged free quantity formed part of a linked sale, the Tribunal held that the principle of quantity discount could not be imported into Section 4A valuation. The claimed free supplies were therefore not excluded from assessable value, and the entire quantity cleared remained liable to duty after permissible abatement. en-us Mon, 21 May 2007 00:00:00 +0530 Mon, 14 Apr 2008 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1511 Goods notified for valuation under Section 4A of the Central Excise Act are to be assessed on the retail sale price less the notified abatement, and the transaction-value concepts used under Section 4 do not govern that regime. Removal of excisable goods is the taxable event, so duty does not depend on a completed sale. Where packages carried MRP and the alleged free quantity formed part of a linked sale, the Tribunal held that the principle of quantity discount could not be imported into Section 4A valuation. The claimed free supplies were therefore not excluded from assessable value, and the entire quantity cleared remained liable to duty after permissible abatement. Case-Laws Central Excise Mon, 21 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1511